Alieva Mehriban Sh. Perspective calculation systems.

Authors

  • Мехрибан Алиева Азербайджанский Государственный Экономический Университет, Azerbaijan

DOI:

https://doi.org/10.31498/2225-6725.33.2017.134398

Keywords:

cost accounting, media costs, management decisions, the cost of production, calculation system.

Abstract

In a globalized economy of the Republic of Azerbaijan, accounting should be systemic, operational and at the same time ensure the strategic development of enterprises. To achieve the above, you need to study and use in the practice of managing subjects of advanced systems calculation of the cost of production. Prospective calculation system in the world have been introduced and used in management accounting at the end of the twentieth century in the context of increased competition and economic risks. Promising system of calculation include: the ABC system (activity-based costing); system "Kaizen costing" system "target costing" system just in time (JIT) and calculation of the latest operation (Endpoint-costing).

References

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Published

2017-03-02

How to Cite

Алиева, М. (2017). Alieva Mehriban Sh. Perspective calculation systems. REPORTER OF THE PRIAZOVSKYI STATE TECHNICAL UNIVERSITY Section: Economic Sciences, (33), 244–253. https://doi.org/10.31498/2225-6725.33.2017.134398

Issue

No. 33

Section

Статті

License

Copyright (c) 2019 Мехрибан Алиева

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